(e) Adoption of 2009 Bonus Plan

On February 9, 2009, the Compensation Committee of the Board of Directors of Sigma-Aldrich (the Company), approved targets for the cash incentive bonus program (i.e., bonus) to eligible members of the Company for the year ended December 31, 2009. The table below lists the 2009 target bonus awards as a percent of base salaries for the Company's named executive officers:

                                                                       Maximum
                                          Bonus at      Bonus at      Bonus for
                            Bonus at       Company       Company      Exceeding
                            Threshold     Midpoint       Target        Target
                           Performance   Performance   Performance   Performance
       Jai P. Nagarkatti       0%             40%          80%          144%
       Rakesh Sachdev          0%           32.5%          65%          117%
       Franklin D. Wicks       0%             30%          60%          108%
       David W. Julien         0%             30%          60%          108%
       Gilles A. Cottier       0%             30%          60%          108%

Financial and operational performance targets for the annual cash bonus are linked directly to the annual business plan for the overall Company and the business units, where applicable. For 2009, performance goals established by the Committee include:

• total Company sales growth or individual BU sales growth target, currency adjusted and excluding new acquisitions, weighted 30% of the total cash bonus opportunity for all participants, with a maximum payout for this component of 200%;

• operating income, as reported, weighted 40% of the total cash bonus opportunity for all participants, with a maximum payout for this component of 200%;

• free cash flow, as reported, weighted 10% of the total cash bonus opportunity for all participants, with a maximum payout for this component of 200%; and

• unit/individual objectives, weighted 20% of the total cash bonus opportunity for all participants with the objectives established for each executive determined by formula, with a maximum payout for this component of 100%.

The Committee has established specific performance targets for 2009 for each goal listed above that will be appropriately challenging and consistent with achieving the Company's long-term growth and profitability objectives to grow sales on average 10% and provide a return on equity of 20% over the long term. Specific objectives for any particular time period are considered competitively sensitive in that they may reveal tactical marketing, sales and operations initiatives that may put the Company at a disadvantage in the marketplace if they were to be disclosed.

The Company will provide additional information regarding the compensation of its named executive officers in its proxy statement for the 2009 Annual Meeting of Shareholders, which will be issued in March 2009.